LAWS(RAJ)-1991-10-24

COMMERCIAL TAXES OFFICER Vs. SUNIL TRADING COMPANY

Decided On October 01, 1991
COMMERCIAL TAXES OFFICER Appellant
V/S
SUNIL TRADING COMPANY Respondents

JUDGEMENT

(1.) THIS Sales Tax Revision Petition has been filed against the order dated 8. 06. 1990, passed by Rajasthan Sales Tax Tribunal, Ajmer, whereby the said Tribunal allowed the appeal of the non- petitioner and set-aside the orders passed by C. T. O. (Anti Evasion) dated 24. 4. 1989, and of the Deputy Commissioner (Appeals), Jaipur, dated 17. 1. 1990 and held that De-oiled cake is exempt from payment of tax as the same falls in Entry No. 9 of the Schedule read with Section 4 of the Rajasthan Sales Tax Act (for short 'the Act' ).

(2.) THE short question in this revision is as to whether de-oiled cake is taxable under the Rajasthan Sales Tax Act?